ROZANA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ROZANA
Largest movements
- Receivables within one year +€95,974
up €95,974 (+1,652%), from €5,808 to €101,782
- Tangible fixed assets -€27,708
down €27,708 (-61.8%), from €44,799 to €17,091
- Stocks and contracts -€3,245
down €3,245 (-71.8%), from €4,518 to €1,273
- Current portion of long-term debt +€105,295
new in 2025: €105,295
- Profit (loss) carried forward -€24,890
down €24,890 (-22.7%), from -€109,469 to -€134,359
- Trade debts -€17,517
down €17,517 (-66.3%), from €26,406 to €8,889
- Debts after one year +€4,726
new in 2025: €4,726
- Tax, wage and social debts -€2,812
down €2,812 (-9.6%), from €29,408 to €26,596
of which Taxes: -€2,822
- Gross operating margin +€62,944
up €62,944, from -€7,586 to €55,358
- Staff costs -€16,496
down €16,496 (-34.1%), from €48,439 to €31,943
- Other operating charges +€14,744
up €14,744 (+1,346%), from €1,095 to €15,839
- Depreciation +€14,658
up €14,658 (+102%), from €14,350 to €29,008
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,052 | €126,747 | +€64,695 | +104% |
| Fixed assets | 21/28 | €45,399 | €17,691 | -€27,708 | -61.0% |
| Tangible fixed assets | 22/27 | €44,799 | €17,091 | -€27,708 | -61.8% |
| Plant, machinery and equipment | 23 | €44,799 | €17,091 | -€27,708 | -61.8% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €16,653 | €109,056 | +€92,403 | +555% |
| Stocks and contracts in progress | 3 | €4,518 | €1,273 | -€3,245 | -71.8% |
| Stocks | 30/36 | €4,518 | €1,273 | -€3,245 | -71.8% |
| Amounts receivable within one year | 40/41 | €5,808 | €101,782 | +€95,974 | +1,652% |
| Trade receivables | 40 | €5,808 | €101,782 | +€95,974 | +1,652% |
| Cash at bank and in hand | 54/58 | €6,327 | €6,001 | -€326 | -5.2% |
| Total equity and liabilities | 10/49 | €62,052 | €126,747 | +€64,695 | +104% |
| Equity | 10/15 | -€94,469 | -€119,359 | -€24,890 | -26.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,469 | -€134,359 | -€24,890 | -22.7% |
| Amounts payable | 17/49 | €156,521 | €246,106 | +€89,585 | +57.2% |
| Amounts payable after more than one year | 17 | - | €4,726 | +€4,726 | |
| Other amounts payable | 178/9 | - | €4,726 | +€4,726 | |
| Amounts payable within one year | 42/48 | €156,521 | €241,380 | +€84,859 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | - | €105,295 | +€105,295 | |
| Trade debts | 44 | €26,406 | €8,889 | -€17,517 | -66.3% |
| Suppliers | 440/4 | €26,406 | €8,889 | -€17,517 | -66.3% |
| Taxes, remuneration and social security | 45 | €29,408 | €26,596 | -€2,812 | -9.6% |
| Taxes | 450/3 | €3,389 | €567 | -€2,822 | -83.3% |
| Remuneration and social security | 454/9 | €26,019 | €26,029 | +€10 | 0.0% |
| Other amounts payable | 47/48 | €100,707 | €100,600 | -€107 | -0.1% |
| Remuneration, social security and pensions | 62 | €48,439 | €31,943 | -€16,496 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,350 | €29,008 | +€14,658 | +102% |
| Other operating charges | 640/8 | €1,095 | €15,839 | +€14,744 | +1,346% |
| Gross operating margin | 9900 | -€7,586 | €55,358 | +€62,944 | |
| Operating profit (loss) | 9901 | -€71,470 | -€21,432 | +€50,038 | +70.0% |
| Financial income | 75/76B | €121 | - | -€121 | |
| Recurring financial income | 75 | €121 | - | -€121 | |
| Financial charges | 65/66B | €3,664 | €3,458 | -€206 | -5.6% |
| Recurring financial charges | 65 | €3,664 | €3,458 | -€206 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€75,013 | -€24,890 | +€50,123 | +66.8% |
| Profit (loss) for the period | 9904 | -€75,013 | -€24,890 | +€50,123 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,013 | -€24,890 | +€50,123 | +66.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.